Exports & dispatching

 This guide gives you an overview of exporting and the procedures needed to be taken. For example, some goods need licensing and VAT needs to be properly treated. This guide tells you the main export regulations and the procedures you need to take and be aware of so that you can avoid unnecessary delays, or being stopped at an airport.

HM Revenue & Customs have defined exporting, as goods being transported from the UK to a destination outside the EU. Countries outside the EU are known as ‘third countries’ for example countries in the Middle East, south Asia.

Traders who export goods to countries outside the EU must make export declarations to customs through the National Export System. You must also make sure that VAT, import taxes and duties in the destination country are paid if necessary, and you must follow transport procedures, and most of these are now compulsory. There are many export procedures, such as duty relief schemes which can benefit businesses.

National Export System

This briefly explains the HM Revenue & Customs (HMRC) online system that traders can use to process their export paperwork more simply and efficiently which is also less time consuming.

The National Export System (NES) is an electronic processing system where all export declarations to “third countries” are processed. NES is based on the Customs Handling of Import and Export Freight (CHIEF) system.

The system is accessible via any one of the following access routes:

• email (not to be used for CAP declarations)
• a web form via the HMRC (HM Revenue & Customs) website
• XML
• Community System Provider (CSP) and software houses
• a paper declaration that HMRC staff will input for you in exceptional circumstances
• Traders submitting export declarations electronically benefit from reduced paperwork and faster processing of declarations. NES also provides improved official evidence of export through the introduction of Goods Departure Messages.

Traders submitting export declarations electronically benefit from reduced paperwork and it is a much faster process for declarations. NES also provides a new and improved official evidence of export through the introduction of Goods Departure Messages.

Export declarations which are submitted manually will be processed by customs staff. This process takes longer than declarations submitted directly into CHIEF.

DUTIES AND TAXES

When a third country, i.e. a country outside the European Union (EU), receives your goods, it may charge you duty on the goods. A third country may also charge an equivalent of VAT or purchase tax depending on the goods. This will explain the different types of taxes and how to use the Integrated Tariff of the UK to find out what duties and taxes you might have to pay on your goods when they are imported from outside the EU.

Third country duties are based on the type of goods you’re exporting, their origin and their value. Check with UK Trade & Investment or the destination countries for what taxes are to be paid and whether you, the exporter, are obliged to pay them.

VAT

When you export goods outside the EU you can usually zero rate them for VAT. To qualify, the goods must leave the EU within a set time limit, you must keep records of their sale and transport, and you must also have official evidence of export. Official evidence of export can either be the Goods Departure Message (GDM) for goods leaving the EU direct from the UK (direct exports) or, for goods leaving the EU via other member states (indirect exports), if Travelling Copy 3 of the Single Administrative Document (SAD).

When you are exporting goods from the EU to any third world countries make sure you have followed the Rules and regulations from the HMRC and follow their new National Export System, which is new and improved electronic system, which is quicker and much simpler to use.

Following the simple steps in my guide will help you to have smooth journey at the airport with no delays, and will also keep any unwanted goods out off our countries.

 

By Kaizareen Tantra